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Volunteer Income Tax Assistance

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Volunteer Income Tax Assistance

Volunteer income tax assistance Index A Adoption Taxpayer identification number, Adoption taxpayer identification number (ATIN). Volunteer income tax assistance Aliens, Individual taxpayer identification number (ITIN) for aliens. Volunteer income tax assistance Alternative minimum tax (AMT), Limit on credit. Volunteer income tax assistance Amount of credit, Amount of Credit, Payments for prior year's expenses. Volunteer income tax assistance Limit on, Limit on credit. Volunteer income tax assistance Assistance (see Tax help) C Calculation of credit, How To Figure the Credit, Payments for prior year's expenses. Volunteer income tax assistance Camp, overnight, Camp. Volunteer income tax assistance Care Dependent care benefits, Dependent care benefits. Volunteer income tax assistance , Dependent care benefits. Volunteer income tax assistance Employer-provided benefits, Dependent Care Benefits Outside home, Care outside your home. Volunteer income tax assistance Provider identification, Provider Identification Test Qualifying person, Care of a Qualifying Person Children Divorced or separated parents, Child of divorced or separated parents or parents living apart. Volunteer income tax assistance Physically or mentally disabled, Qualifying Person Test Under age 13, Qualifying Person Test Work-related expense payments to relatives, Payments to Relatives or Dependents Church employee, Clergy or church employee. Volunteer income tax assistance Claiming of credit, How To Claim the Credit Tests to claim credit, Tests To Claim the Credit Clergy, Clergy or church employee. Volunteer income tax assistance Community property, Community property laws. Volunteer income tax assistance D Death of spouse, Death of spouse. Volunteer income tax assistance Dependent care benefits, Dependent care benefits. Volunteer income tax assistance , Dependent Care Benefits Dependent care centers, Dependent care center. Volunteer income tax assistance Dependent defined, Dependent defined. Volunteer income tax assistance Dependents (see Qualifying person test) Deposits, Fees and deposits. Volunteer income tax assistance Disabilities, persons with Dependents, Qualifying Person Test Physically or mentally not able to care for self, Physically or mentally not able to care for oneself. Volunteer income tax assistance Spouse, Qualifying Person Test, Rule for student-spouse or spouse not able to care for self. Volunteer income tax assistance , Working or Looking for Work, You or your spouse is a student or not able to care for self. Volunteer income tax assistance Divorced parents, Child of divorced or separated parents or parents living apart. Volunteer income tax assistance Dollar limit, Dollar Limit, Yearly limit. Volunteer income tax assistance Reduced dollar limit, Tests To Claim the Credit, Reduced Dollar Limit Domestic help, Housekeeper. Volunteer income tax assistance Due diligence, Due diligence. Volunteer income tax assistance E Earned income Dependent care benefits, Exclusion or deduction. Volunteer income tax assistance For figuring credit, Earned Income Test Limit on, Earned Income Limit Net loss, Net loss. Volunteer income tax assistance Nonworking spouse, Rule for student-spouse or spouse not able to care for self. Volunteer income tax assistance Self-employment earnings, Self-employment earnings. Volunteer income tax assistance Statutory employees, Statutory employee. Volunteer income tax assistance What is not, What is not earned income? Earned income test, Earned Income Test, Full-time student. Volunteer income tax assistance Determination, Tests To Claim the Credit Education expenses, Education. Volunteer income tax assistance Employer-provided dependent care benefits, Dependent care benefits. Volunteer income tax assistance , Dependent Care Benefits Employment taxes, Reminders, Taxes paid on wages. Volunteer income tax assistance , How To Claim the Credit Exclusion from income Employer-provided dependent care benefits, Dependent care benefits. Volunteer income tax assistance , Exclusion or deduction. Volunteer income tax assistance Expenses, How To Figure the Credit (see also Work-related expenses) 2012 expenses paid in 2013 (Worksheet A), Worksheet A. Volunteer income tax assistance Worksheet for 2012 Expenses Paid in 2013 Education, Education. Volunteer income tax assistance Medical, Medical expenses. Volunteer income tax assistance Not for care, Expenses not for care. Volunteer income tax assistance Prepaid, Expenses prepaid in an earlier year. Volunteer income tax assistance Reimbursed, Expenses reimbursed. Volunteer income tax assistance F Fees, Fees and deposits. Volunteer income tax assistance Figures, Tests To Claim the Credit Figuring credit, How To Figure the Credit, Payments for prior year's expenses. Volunteer income tax assistance Earned income, Earned income. Volunteer income tax assistance Filing status Joint return test, Joint Return Test Tests to claim credit, Tests To Claim the Credit Form 1040 Claiming the credit, Tests To Claim the Credit, Form 1040, Form 1040A, or Form 1040NR. Volunteer income tax assistance Form 1040A Claiming the credit, Tests To Claim the Credit Form 2441, Form 1040, Form 1040A, or Form 1040NR. Volunteer income tax assistance Form 4029, Members of certain religious faiths opposed to social security. Volunteer income tax assistance , Form 4029. Volunteer income tax assistance Form 4361, Members of certain religious faiths opposed to social security. Volunteer income tax assistance , Form 4361. Volunteer income tax assistance Form W-10, Getting the information. Volunteer income tax assistance Form W-2 Dependent care benefits, Statement for employee. Volunteer income tax assistance Form W-7, Individual taxpayer identification number (ITIN) for aliens. Volunteer income tax assistance Free tax services, Free help with your tax return. Volunteer income tax assistance H Help (see Tax help) Household services, Care of a Qualifying Person, Household Services, Meals and lodging provided for housekeeper. Volunteer income tax assistance Employment taxes, How To Claim the Credit Housekeepers, Housekeeper. Volunteer income tax assistance I Identification of provider, Provider Identification Test, Provider refusal. Volunteer income tax assistance Individual taxpayer identification numbers (ITINs) For aliens, Individual taxpayer identification number (ITIN) for aliens. Volunteer income tax assistance Inmate, What is not earned income? J Joint return test, Joint Return Test, Costs of keeping up a home. Volunteer income tax assistance Tests to claim credit, Tests To Claim the Credit L Limits Amount of credit, Limit on credit. Volunteer income tax assistance Dollar, Dollar Limit Earned income, Earned Income Limit Reduced dollar, Tests To Claim the Credit, Reduced Dollar Limit Looking for work, Working or Looking for Work Losses, Net loss. Volunteer income tax assistance M Married and living apart, Married and living apart. Volunteer income tax assistance Meals and lodging for housekeeper, Meals and lodging provided for housekeeper. Volunteer income tax assistance Medical expenses, Medical expenses. Volunteer income tax assistance Minister, Clergy or church employee. Volunteer income tax assistance Missing children, photographs of, Reminders N Nonrefundability of credit, Tax credit not refundable. Volunteer income tax assistance Not able to care for self Qualifying person test, Physically or mentally not able to care for oneself. Volunteer income tax assistance Spouse, Qualifying Person Test, Rule for student-spouse or spouse not able to care for self. Volunteer income tax assistance , Working or Looking for Work, You or your spouse is a student or not able to care for self. Volunteer income tax assistance O Outside of home care, Care outside your home. Volunteer income tax assistance P Part of year Persons qualifying for, Person qualifying for part of year. Volunteer income tax assistance Work or looking for work, Work for part of year. Volunteer income tax assistance Part-time work, Part-time work. Volunteer income tax assistance Prepaid expenses, Expenses prepaid in an earlier year. Volunteer income tax assistance Prisoner, What is not earned income? Provider identification test, Tests To Claim the Credit, Provider Identification Test, Provider refusal. Volunteer income tax assistance Publications (see Tax help) Q Qualifying child, Qualifying child. Volunteer income tax assistance Qualifying person Care for, Care of a Qualifying Person Expenses not for care, Expenses not for care. Volunteer income tax assistance Qualifying person test, Qualifying Person Test, Child of divorced or separated parents or parents living apart. Volunteer income tax assistance Tests to claim credit, Tests To Claim the Credit R Recordkeeping requirements, How To Claim the Credit Reduced dollar limit, Reduced Dollar Limit Tests to claim credit, Tests To Claim the Credit Refusal by provider to give information, Provider refusal. Volunteer income tax assistance Reimbursed expenses, Expenses reimbursed. Volunteer income tax assistance Relatives, payments to, Tests To Claim the Credit, Payments to Relatives or Dependents Religious faiths opposed to social security programs, Members of certain religious faiths opposed to social security. Volunteer income tax assistance S School expenses, Education. Volunteer income tax assistance Self-employed persons, Self-employment earnings. Volunteer income tax assistance Separated parents, Child of divorced or separated parents or parents living apart. Volunteer income tax assistance , Legally separated. Volunteer income tax assistance Separated spouse, Separated spouse. Volunteer income tax assistance Sick days, Temporary absence from work. Volunteer income tax assistance Social Security, Employment Taxes for Household Employers (see also Employment taxes) Religious faiths opposed to, Members of certain religious faiths opposed to social security. Volunteer income tax assistance Social security numbers, Information needed. Volunteer income tax assistance Spouse Both spouses qualifying, Both spouses qualify. Volunteer income tax assistance Death of, Death of spouse. Volunteer income tax assistance Nonworking, earned income, Rule for student-spouse or spouse not able to care for self. Volunteer income tax assistance Not able to care for self, Qualifying Person Test, Rule for student-spouse or spouse not able to care for self. Volunteer income tax assistance , Working or Looking for Work, You or your spouse is a student or not able to care for self. Volunteer income tax assistance Qualifying person, Qualifying Person Test Separated, Separated spouse. Volunteer income tax assistance Student, Rule for student-spouse or spouse not able to care for self. Volunteer income tax assistance , You or your spouse is a student or not able to care for self. Volunteer income tax assistance Surviving, Surviving spouse. Volunteer income tax assistance Working, Spouse works. Volunteer income tax assistance Students Full-time, Full-time student. Volunteer income tax assistance Spouse, Rule for student-spouse or spouse not able to care for self. Volunteer income tax assistance , You or your spouse is a student or not able to care for self. Volunteer income tax assistance T Tax help, How To Get Tax Help Taxes on wages (see Employment taxes) Taxpayer identification number (TINs), Reminders, Taxpayer identification number. Volunteer income tax assistance Adoption, Adoption taxpayer identification number (ATIN). Volunteer income tax assistance Aliens, Individual taxpayer identification number (ITIN) for aliens. Volunteer income tax assistance Providers, Information needed. Volunteer income tax assistance Temporary absence, Temporary absence from work. Volunteer income tax assistance Tests to claim credit, Tests To Claim the Credit, Exclusion or deduction. Volunteer income tax assistance Determination, Tests To Claim the Credit Earned income, Earned Income Test Qualifying persons, Qualifying Person Test Work-related expenses, Work-Related Expense Test Transportation, Transportation. Volunteer income tax assistance TTY/TDD information, How To Get Tax Help U Unearned income, What is not earned income? V Vacation, Temporary absence from work. Volunteer income tax assistance Volunteer work, Volunteer work. Volunteer income tax assistance W Wages, taxes on (see Employment taxes) Withholding Federal income tax, Employment Taxes for Household Employers Work-related expense test, Work-Related Expense Test, Payments to Relatives or Dependents Partly work-related expenses, Expenses partly work-related. Volunteer income tax assistance Tests to claim credit, Tests To Claim the Credit Work-related expenses Earned income limit, Earned Income Limit Figuring of credit, Figuring Total Work-Related Expenses Medical, Medical expenses. Volunteer income tax assistance Paid following year, Expenses not paid until the following year. Volunteer income tax assistance , Payments for prior year's expenses. Volunteer income tax assistance , Worksheet A. Volunteer income tax assistance Worksheet for 2012 Expenses Paid in 2013 Partly work-related expenses, Expenses partly work-related. Volunteer income tax assistance Prepaid, Expenses prepaid in an earlier year. Volunteer income tax assistance Recordkeeping, How To Claim the Credit Reimbursed, Expenses reimbursed. Volunteer income tax assistance Worksheets 2012 expenses paid in 2013 (Worksheet A), Worksheet A. Volunteer income tax assistance Worksheet for 2012 Expenses Paid in 2013 Prev  Up     Home   More Online Publications
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Contact My Local Office in Rhode Island

Face-to-face Tax Help

IRS Taxpayer Assistance Centers (TACs) are your source for personal tax help when you believe your tax issue can only be handled face-to-face. No appointment is necessary.

Keep in mind, many questions can be resolved online without waiting in line. Through IRS.gov you can:
• Set up a payment plan.
• Get a transcript of your tax return.
• Make a payment.
• Check on your refund.
• Find answers to many of your tax questions.

We are now referring all requests for tax return preparation services to other available resources. You can take advantage of free tax preparation through Free File, Free File Fillable Forms or through a volunteer site in your community. To find the nearest volunteer site location or to get more information about Free File, go to the top of the page and enter “Free Tax Help” in the Search box.

If you have a tax account issues and feel that it requires talking with someone face-to-face, visit your local TAC.

Caution:  Many of our offices are located in Federal Office Buildings. These buildings may not allow visitors to bring in cell phones with camera capabilities.

Multilingual assistance is available in every office. Hours of operation are subject to change.

Before visiting your local office click on "Services Provided" in the chart below to see what services are available. Services are limited and not all services are available at every TAC office and may vary from site to site. You can get these services on a walk-in basis.

City  Street Address  Days/Hours of Service  Telephone* 
Providence  380 Westminster St.
Providence, RI 02903 

Monday-Friday - 8:30 a.m.-4:30 p.m.

 

Services Provided

(401) 525-4282 
Warwick  60 Quaker Ln.
Warwick, RI 02886 

Monday-Friday - 8:30 a.m.-4:30 p.m.
(Closed for lunch 1:00 p.m. - 2:00 p.m.)

 

Services Provided

(401) 826-4797 

* Note: The phone numbers in the chart above are not toll-free for all locations. When you call, you will reach a recorded business message with information about office hours, locations and services provided in that office. If face-to-face assistance is not a priority for you, you may also get help with IRS letters or resolve tax account issues by phone, toll free at 1-800-829-1040 (individuals) or 1-800-829-4933 (businesses). 

For information on where to file your tax return please see Where to File Addresses

The Taxpayer Advocate Service: Call (401) 528-1921 in Providence or 1-877-777-4778 elsewhere, or see  Publication 1546, The Taxpayer Advocate Service of the IRS. For further information, see Tax Topic 104.

Partnerships

IRS and organizations all over the country are partnering to assist taxpayers. Through these partnerships, organizations are also achieving their own goals. These mutually beneficial partnerships are strengthening outreach efforts and bringing education and assistance to millions.

For more information about these program for individuals and families, contact the Stakeholder Partnerships, Education and Communication Office at:

Internal Revenue Service
380 Westminster Street
Providence, RI  02903

For more information about these programs for businesses, your local Stakeholder Liaison office establishes relationships with organizations representing small business and self-employed taxpayers. They provide information about the policies, practices and procedures the IRS uses to ensure compliance with the tax laws. To establish a relationship with us, use this list to find a contact in your state:

Stakeholder Liaison (SL) Phone Numbers for Organizations Representing Small Businesses and Self-employed Taxpayers.

Page Last Reviewed or Updated: 28-Mar-2014

The Volunteer Income Tax Assistance

Volunteer income tax assistance Car Expenses Table of Contents Introduction Depreciation of CarSpecial Depreciation Allowance Depreciation Limit Amended Return Election Not To Claim Special Allowance If you purchased a car after September 10, 2001, for use in your business (or as an employee) and figure your deductible expenses using the actual car expense method, new law contains provisions that may affect your depreciation deduction for that car. Volunteer income tax assistance Publication 463, Travel, Entertainment, Gift, and Car Expenses, contains information on figuring depreciation on your car. Volunteer income tax assistance However, Publication 463 does not contain the new provisions because it was printed before the law was enacted. Volunteer income tax assistance The new provisions are in the Supplement to Publication 463, which is reprinted below. Volunteer income tax assistance Supplement to Publication 463 Travel, Entertainment, Gift, and Car Expenses   Introduction This supplemental publication is for taxpayers who purchased a car for business purposes after September 10, 2001, and figure their deductible expenses, including a deduction for depreciation, using the actual car expense method. Volunteer income tax assistance After Publication 463 was printed, the Job Creation and Worker Assistance Act of 2002 was signed into law by the President. Volunteer income tax assistance Certain provisions of this new law may reduce your taxes for 2001. Volunteer income tax assistance The new law contains the following provisions. Volunteer income tax assistance A new depreciation deduction, the special depreciation allowance. Volunteer income tax assistance An increase in the limit on depreciation for any car for which you claim the new special depreciation allowance. Volunteer income tax assistance If you have already filed your 2001 return, you may wish to file an amended return to claim any of these benefits. Volunteer income tax assistance See Amended Return, later. Volunteer income tax assistance Depreciation of Car If you used the actual car expense method to figure your deduction for a car you own and use in your business (or as an employee), you generally can claim a depreciation deduction. Volunteer income tax assistance However, there is a limit on the depreciation deduction you can take for your car each year. Volunteer income tax assistance See Depreciation Limit later. Volunteer income tax assistance Special Depreciation Allowance The new law allows you to claim a special depreciation allowance. Volunteer income tax assistance This special allowance is a deduction equal to 30% of the depreciable basis of qualified property. Volunteer income tax assistance You figure the amount of the special depreciation allowance after any section 179 deduction you choose to claim, but before figuring your regular depreciation deduction under the Modified Accelerated Cost Recovery System (MACRS). Volunteer income tax assistance See Depreciation Deduction under Actual Car Expenses in chapter 4 of Publication 463 for information about MACRS. Volunteer income tax assistance You can claim the special depreciation allowance only for the year the qualified property is placed in service. Volunteer income tax assistance Qualified property. Volunteer income tax assistance   Qualified property includes a car (any four-wheeled vehicle, including a truck or van not more than 6,000 pounds, that is made primarily for use on public streets, roads, and highways) that meets all of the following requirements. Volunteer income tax assistance You bought it new. Volunteer income tax assistance You bought it after September 10, 2001. Volunteer income tax assistance (But a car is not qualified property if a binding written contract for you to buy the car was in effect before September 11, 2001. Volunteer income tax assistance ) You began using it for business after September 10, 2001, and used it more than 50% in a qualified business use. Volunteer income tax assistance Example. Volunteer income tax assistance Bob bought a new car on October 15, 2001, for $20,000 and placed it in service immediately, using it 75% for business. Volunteer income tax assistance Bob's car is qualified property. Volunteer income tax assistance Bob chooses not to take a section 179 deduction for the car. Volunteer income tax assistance He does claim the new special depreciation allowance. Volunteer income tax assistance Bob first must figure the car's depreciable basis, which is $15,000 ($20,000 × . Volunteer income tax assistance 75). Volunteer income tax assistance He then figures the special depreciation allowance of $4,500 ($15,000 × . Volunteer income tax assistance 30). Volunteer income tax assistance The remaining depreciable basis of $10,500 ($15,000 - $4,500) is depreciated using MACRS (200% declining balance method, half-year convention) and results in a deduction of $2,100 ($10,500 × . Volunteer income tax assistance 20), for a total depreciation deduction for 2001 of $6,600 ($4,500 + $2,100). Volunteer income tax assistance However, Bob's depreciation deduction is limited to $5,745 ($7,660 × . Volunteer income tax assistance 75), as discussed next. Volunteer income tax assistance Depreciation Limit The limit on your depreciation deduction for 2001 is increased to $7,660 for a car that is qualified property (defined above) and for which you claim the special depreciation allowance. Volunteer income tax assistance The limit is increased to $23,080 if the car is an electric car. Volunteer income tax assistance The section 179 deduction is treated as depreciation for purposes of this limit. Volunteer income tax assistance If you use a car less than 100% in your business or work, the limit is $7,660 (or $23,080 for an electric car) multiplied by the percentage of business and investment use during the year. Volunteer income tax assistance For cars that do not qualify for (or for which you choose not to claim) the special depreciation allowance, the limit remains $3,060 ($9,280 for electric cars). Volunteer income tax assistance Amended Return If you filed your 2001 calendar year return before June 1, 2002, and did not claim the new special depreciation allowance for a qualified car, you can claim it by filing an amended return on Form 1040X, Amended U. Volunteer income tax assistance S. Volunteer income tax assistance Individual Income Tax Return, by April 15, 2003. Volunteer income tax assistance At the top of the Form 1040X, print “Filed pursuant to Revenue Procedure 2002–33. Volunteer income tax assistance ” If you are an employee, attach Form 2106, Employee Business Expenses (revised March 2002). Volunteer income tax assistance If you are self-employed, attach Form 4562, Depreciation and Amortization (revised March 2002). Volunteer income tax assistance Or, you can claim the special depreciation allowance by filing Form 3115, Application for Change in Accounting Method, with your 2002 return. Volunteer income tax assistance For details, see Revenue Procedure 2002–33. Volunteer income tax assistance (But, filing Form 1040X for 2001 enables you to claim the special allowance earlier than attaching Form 3115 to your 2002 return. Volunteer income tax assistance ) You cannot claim the special depreciation allowance on an amended return (or by using Form 3115) if you made, or are treated as having made, the election not to claim it described later. Volunteer income tax assistance Example. Volunteer income tax assistance The facts are the same as in the previous example except that Bob filed his original 2001 income tax return on April 15, 2002, and claimed a $3,000 ($20,000 x . Volunteer income tax assistance 75 x . Volunteer income tax assistance 20) depreciation deduction for his new car using MACRS. Volunteer income tax assistance Bob now wishes to claim the special depreciation allowance for his new car on an amended 2001 return. Volunteer income tax assistance Bob, who is an employee, files Form 1040X, by April 15, 2003, with an updated Form 2106 (revised March 2002) attached, increasing his total depreciation deduction to $5,745, as figured in the earlier example. Volunteer income tax assistance Bob's new filled-in Form 2106 is shown later. Volunteer income tax assistance Election Not To Claim Special Allowance You can elect not to claim the special depreciation allowance for a car by making a statement attached to, or written on, your return indicating that you are electing not to claim the special depreciation allowance for 5-year property. Volunteer income tax assistance As a general rule, you must make this election by the due date (including extensions) of your return. Volunteer income tax assistance You can have an automatic extension of 6 months from the due date of your return (excluding extensions) to make the election with an amended return. Volunteer income tax assistance To get this extension, you must have filed your original return by the due date (including extensions). Volunteer income tax assistance At the top of the statement, print “Filed pursuant to section 301. Volunteer income tax assistance 9100–2. Volunteer income tax assistance ” If you elect not to claim the special depreciation allowance for a car, you cannot claim it for any other 5-year property placed in service during the same year. Volunteer income tax assistance Unless you elect (or are treated as electing) not to claim the special depreciation allowance, you must reduce the car's adjusted basis by the amount of the allowance, even if the allowance was not claimed. Volunteer income tax assistance Deemed election for return filed before June 1, 2002. Volunteer income tax assistance   If you did not make the election not to claim the special depreciation allowance in the time and manner described above, you will still be treated as electing not to claim it if all of the following apply. Volunteer income tax assistance You filed your 2001 return before June 1, 2002. Volunteer income tax assistance You claimed depreciation on your return but did not claim the special depreciation allowance. Volunteer income tax assistance You did not file an amended 2001 return by April 15, 2003, or a Form 3115 with your 2002 return, to claim the special depreciation allowance. Volunteer income tax assistance Form 2106, Page 1, for Bob Smith Form 2106, Page 2, for Bob Smith Prev  Up  Next   Home   More Online Publications